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1998 (7) TMI 84 - HC - Income TaxExtract: .......o draw the statement of case and refer the following question for the opinion of the High Court Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the voluntary contributions are not to be taxed as income notwithstanding the provisions of section 2(24)(ii)(a) of the Act? No order as to costs.
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